文章基本信息

标题：DISTORSIÓN EN LA TRIBUTACIÓN DE LAS EMPRESAS EN COLOMBIA: UN ANÁLISIS A PARTIR DE LAS TARIFAS EFECTIVAS MARGINALES
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作者：Javier ávila Mahecha ; Ivonne Rocío León Hernández
期刊名称：Ensayos sobre Política Económica
印刷版ISSN：0120-4483
出版年度：2008
期号：57
页码：12-70
出版社：Banco de la Republica, Bogotà
摘要：This document evaluates the incidence of the Colombian tax legislation on investment, using marginal effective tax rate by economic sector. The analysis incorporates, besides the income tax, other taxes that affect companies’ profits and includes the main changes introduced by the Law 1111 of 2006. The average marginal effective tax rate calculated for Colombia is 31%. The commercial sector has the highest marginal rate (more than 50%) whereas the publishing industries and the nonprofit activities have the lowest rates (less than 20%).
关键词：Taxation; marginal effective tax rate;incidence.